Analisis Perbandingan Alokasi Biaya Overhead antara Metode Tradisional Costing dengan Metode Activity Based Costing (PT. DOK dan Pekapalan Kodja Bahari (Persero) Galangan Jakarta II)

Febrianto, Muhammad Rizky (2025) Analisis Perbandingan Alokasi Biaya Overhead antara Metode Tradisional Costing dengan Metode Activity Based Costing (PT. DOK dan Pekapalan Kodja Bahari (Persero) Galangan Jakarta II). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This research aims to analyze and evaluate the Allocation of Overhead Costs Between the Traditional Costing Method and the Activity Based Costing Method (PT Dok And Perkapalan Kodja Bahari (Persero) Galangan Jakarta II). The results of this research indicate that PT. Dok dan Perkapalan Kodja Bahari (Persero) Galangan Jakarta II allocation of Overhead costs using the Activity Based Costing method is more efficient for companies to use for ships that have Gross Tonnage or volume of 2,501 - 3,500 to obtain the desired profit compared to the traditional method. The allocation of Overhead Costs with the Activity Based Costing method is Rp. 9,104,000, while the traditional method is Rp. 12,658,620, so this causes a difference of Rp. 3,644,620 due to the inappropriate allocation of factory Overhead costs in the traditional Costing method. Keywords: Allocation of overhead costs using the Activity Based Costing method, Allocation of overhead costs using the traditional Costing method,Overhead Costs, Direct Labor Costs, Raw Material Costs.

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